Statement:
In Luxembourg, the tax system is simpler than in Japan

In the Tax Competitiveness Index rating Luxembourg holds position #6 ²⁰²¹ out of 37 and Japan is #24 out of 37 ²⁰²¹.
Position of Luxembourg is better than position of Japan.

Referencies:

1. Tax Competitiveness Index ²⁰²¹ by Tax Foundation

   The countries in the rating sorted by 'Overall Score' in descending order.

   Japan	'Overall Score' value is	61.5
   Luxembourg	'Overall Score' value is	76.5